Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Generally Accepted Government Auditing Standards | Statement: [Office of Audit Services, HHS OIG, standardsFollowed, Generally Accepted Government Auditing Standards]

Target entity: Generally Accepted Government Auditing Standards
Context triple: [Office of Audit Services, HHS OIG, standardsFollowed, Generally Accepted Government Auditing Standards]

• A. Government Auditing Standards chosen
  Government Auditing Standards are a set of professional guidelines, often called the "Yellow Book," issued by the U.S. Government Accountability Office to ensure the quality, integrity, and independence of government audits.
• B. Governmental Accounting Standards Board
  The Governmental Accounting Standards Board is an independent organization that establishes accounting and financial reporting standards for U.S. state and local governments.
• C. Statements of Financial Accounting Standards
  Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
• D. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• E. International Standards of Supreme Audit Institutions
  International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: standardsFollowed
Context triple: [Office of Audit Services, HHS OIG, standardsFollowed, Generally Accepted Government Auditing Standards]

• A. regulatoryStandard
  Indicates that one entity serves as an official rule, guideline, or benchmark that governs, constrains, or evaluates the behavior, quality, or performance of another entity.
• B. hasCertificationStandard
  Indicates that an entity complies with, or is associated with, a specific certification standard.
• C. standardsType
  Indicates the classification or category of standards that apply to or are associated with an entity or activity.
• D. appliesRegulatoryStandard chosen
  Indicates that one entity enforces or uses a specific regulatory standard in relation to another entity or context.
• E. isStandardOf
  Indicates that something serves as the recognized norm, reference, or benchmark by which another thing is defined, measured, or evaluated.
• F. None of above.